prikaz prve stranice dokumenta Some Characteristics of the “Boat Tax” in Croatia
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Some Characteristics of the “Boat Tax” in Croatia
Newsletter : an occasional publication of the Institute of Public Finance, 11 (2009), 45; 1-6. urn:nbn:hr:242:853675
Urban, Ivica

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Urban, I. (2009). Some Characteristics of the “Boat Tax” in Croatia. Newsletter : an occasional publication of the Institute of Public Finance, 11. (45), 1-6. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:242:853675

Urban, Ivica. "Some Characteristics of the “Boat Tax” in Croatia." Newsletter : an occasional publication of the Institute of Public Finance, vol. 11, br. 45, 2009, str. 1-6. https://urn.nsk.hr/urn:nbn:hr:242:853675

Urban, Ivica. "Some Characteristics of the “Boat Tax” in Croatia." Newsletter : an occasional publication of the Institute of Public Finance 11, br. 45 (2009): 1-6. https://urn.nsk.hr/urn:nbn:hr:242:853675

Urban, I. (2009) 'Some Characteristics of the “Boat Tax” in Croatia', Newsletter : an occasional publication of the Institute of Public Finance, 11(45), str. 1-6. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:242:853675 (Datum pristupa: 20.04.2024.)

Urban I. Some Characteristics of the “Boat Tax” in Croatia. Newsletter : an occasional publication of the Institute of Public Finance [Internet]. 10.09.2009. [pristupljeno 20.04.2024.];11(45):1-6. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:853675

I. Urban, "Some Characteristics of the “Boat Tax” in Croatia", Newsletter : an occasional publication of the Institute of Public Finance, vol. 11, br. 45, str. 1-6, Rujan 2009. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:242:853675. [Citirano: 20.04.2024.]

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Podaci o radu
Naslov (engleski)Some Characteristics of the “Boat Tax” in Croatia
AutorIvica Urban
Autorova ustanovaInstitut za javne financije
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
The introduction of any form of taxation causes many different consequences for the economy, and this is particularly true of excise taxes. Therefore establishing which market participants will actually bear the tax burden is only superficially simple. By using a specific economic model we show that an increase in the excise tax on boats in Croatia may especially hit producers in the small boat industry, and indirectly – due to the fall in production and the increase in prices – boat buyers. The increase in excise tax on boats was motivated both by intention to increase total tax revenue and by the desire to increase the tax burden on individuals with higher “ability to pay”. However, in the process the production factors in the small boat industry could suffer “collateral damage”.
Jezikengleski
Vrsta publikacijeOstalo - Popularni rad
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaNewsletter : an occasional publication of the Institute of Public Finance
Brojčani podacivol. 11, br. 45, str. 1-6
e-ISSN1333-4417
URN:NBNurn:nbn:hr:242:853675
Datum objave publikacije2009-09-10
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2021-09-02 13:48:15